"Thing is I never made estimated tax payment after I made the Roth IRA distribution. "
How do you owe $44,000 from a Roth IRA distribution? Withdrawals of contributions are never taxed. Withdrawal of conversions are subject to a 10% penalty if you are under age 59-1/2 and the conversion was less than 5 years previous. Withdrawal of earnings is subject to regular income tax and a 10% penalty if you are under age 59-1/2. Even if you are under age 59-1/2, how could you withdraw so much from your Roth that you owe $44,000 but saved nothing for the taxes? You would have to have withdrawn more than $200,000, probably.
Are you sure your taxes are computed correctly?
